Court decisions addressing input tax deductions | KPMG | GLOBAL

Germany: Court concludes, invoices can be corrected with retroactive effect

Court decisions addressing input tax deductions

The KPMG member firm in Germany has prepared a report that discusses recent value added tax (VAT) and indirect developments, including the following:

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Related content

  • Issues for the Court of Justice of the European Union (CJEU) to consider following rulings from the BFH (federal tax court) as to whether there must be a correction of an input tax deduction when the input supply was not actually performed and whether a pre-payment must be returned (repaid)
  • Decisions from the BFH as to whether invoices can be corrected with retroactive effect
  • A decision of the BFH that supplies from the EU, made through consignment stock, are not always subject to German VAT
  • A BFH decision addressing situations when a golf player is authorized to play both in Germany and abroad, and which country has the right of taxation of turnover and whether supplies are subject to VAT  

 

Read a February 2017 report [PDF 257 KB] prepared by the KPMG member firm in Germany

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